{"id":15719,"date":"2025-06-17T14:54:42","date_gmt":"2025-06-17T14:54:42","guid":{"rendered":"https:\/\/zedex.co.in\/vipulp\/?post_type=product&p=15719"},"modified":"2025-06-17T14:54:51","modified_gmt":"2025-06-17T14:54:51","slug":"management-accounting-2","status":"publish","type":"product","link":"https:\/\/zedex.co.in\/vipulp\/product\/management-accounting-2\/","title":{"rendered":"Management Accounting"},"content":{"rendered":"

SYLLABUS<\/strong><\/h1>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Unit <\/strong><\/td>\nName of the Topic<\/strong><\/td>\n<\/tr>\n
1 <\/strong><\/td>\nIntroduction to Management Accounting:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nMeaning, Nature, Scope and Functions of Management Accounting. Role of Management Accounting in Decision Making. Management Accounting and Financial Accounting.<\/td>\n<\/tr>\n
2 <\/strong><\/td>\nAnalysis and interpretation of Accounts:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nVertical form of Balance sheet and Profit & Loss account suitable for analysis.<\/p>\n

Trend Analysis.<\/p>\n

Comparative Statements.<\/p>\n

Common size statement.<\/p>\n

Simple problems based on the above.<\/td>\n<\/tr>\n

3 <\/strong><\/td>\nRatio analysis and interpretation based on Vertical financial Statements as above:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\n(a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Balance Sheet Ratios:<\/strong><\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Current Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Liquid Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Stock Working Capital Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Proprietary Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Debt Equity Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Capital Gearing Ratio.<\/p>\n

(b)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Revenue Statement Ratios:<\/strong><\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Gross Profit Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Expenses Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Operating Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Net Profit Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Stock Turnover Ratio.<\/td>\n<\/tr>\n

\u00a0<\/strong><\/td>\n(c)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong>Combined Ratios:<\/strong><\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return on Capital Employed (including Long Term Borrowings).<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return on Proprietor\u2019s Fund (Shareholders\u2019 Fund and Preference Capital).<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Return on Equity Capital.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Dividend Payout Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Debt Service coverage Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Debtors Turnover Ratio.<\/p>\n

\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Creditors Turnover Ratio.<\/td>\n<\/tr>\n

4 <\/strong><\/td>\nCash Flow Statements:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nPreparation of Cash Flow Statements with reference to Accounting Standard No. 3 \u2013 Indirect Method Only.<\/td>\n<\/tr>\n
5 <\/strong><\/td>\nWorking Capital \u2013 Concept:<\/strong><\/td>\n<\/tr>\n
\u00a0<\/strong><\/td>\nEstimation of Working Capital Requirements in case of Trading and Manufacturing Organisations.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

SYBFM — SEMESTER – III<\/h3>\n

Author: Arvind A. Dhond<\/h2>\n","protected":false},"featured_media":14861,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[1047,1112,1110,1111],"product_tag":[],"class_list":{"0":"post-15719","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-bfm","7":"product_cat-compulsory-semester-iii-s-y-bfm","8":"product_cat-s-y-bfm","9":"product_cat-semester-iii-s-y-bfm","11":"first","12":"instock","13":"shipping-taxable","14":"purchasable","15":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product\/15719","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/comments?post=15719"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media\/14861"}],"wp:attachment":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media?parent=15719"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_brand?post=15719"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_cat?post=15719"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_tag?post=15719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}